{
  "bundle_version": "0.1",
  "receipt": {
    "type": "ZkVmReceipt",
    "system": "risc0",
    "receiptFormat": "groth16-bn254",
    "imageId": "sha256:a1a0bc89b5b1febaeda3519f6dbade0fa5ac16beeb143c4e1b01689573567bc6",
    "seal": "Br41BiDJVu8U/D4pNSrHZV2kxvwLpwmHWlJJ40DbURwfJqPf1hfC5VnuBZrcNIo3Qk21O1one1moch2gLqkUfy+lA7VgumFSCq1TErKUas5aVrqb4DaPl8MRN2q9gOQiAbCBkezZCuX1CnFKu2ofVv/QXheT7jEulTkOMU0N5PUb5OX2iA+LjTUorWY83ab5H/a98xq4hE0nP7lpIKnGOhwqTz31I2WMSJfdLUx3FLoviG3UngV0iYdEP8QH54OaFSDLIyAQJd97/YM5zEFuYzW9mKiKUCsokeYn/MO1OPwSeDTNuKp1u2BCTyHCyRUEXYytd7f8GfQcBsdg4lNqeQ==",
    "journal": {
      "chaingraph_version": "0.4.0",
      "kernel_digest": "sha256:e2860ee1786ecfb80cab10fca8acd74b179d8d80a1063d4ffa45ea30045cdbe5",
      "output": {
        "amortization_period_months": 6,
        "annual_amortization": 24000,
        "apply_expedient": true,
        "asc340_40_compliant": true,
        "carrying_amount": 12000,
        "impairment_flag": false,
        "incremental_cost_test_passed": true,
        "monthly_amortization": 2000,
        "not_legal_advice": "Not accounting or legal advice. ASC 340-40 amortization analysis must be reviewed by qualified CPAs and auditors. This output is for structural analysis only.",
        "pii_note": "ZERO PII: numeric cost and term inputs only. No agent name, SSN, NPN, contract party, or personal data enters this kernel.",
        "regulatory_basis": "ASC 340-40-25-1: incremental costs to obtain a contract recognized as assets. ASC 340-40-25-4: practical expedient to expense if amortization period <=1 year. ASC 340-40-25-3: renewal-commensurate commissions amortize over original contract term. ASC 340-40-35-1: impairment test required. FASB ASU 2014-09. ZERO PII: cost amounts and contract terms only.",
        "renewal_treatment": "EXPEDIENT",
        "table_source": "ASC 340-40 (Other Assets and Deferred Costs -- Contracts with Customers): incremental cost of obtaining a contract, practical expedient <=12 months, renewal-commensurate test, impairment. ASC 606 (Revenue from Contracts with Customers).",
        "table_version": "ASC340-40-COMMISSION-AMORTIZATION-V2023",
        "total_amortization_periods": 6
      }
    }
  },
  "journal_contract": {
    "spec": "SPEC.md §18.7",
    "serialization": "rfc8785-jcs+utf8",
    "journal_digest": "sha256:1291977ed69807a72706ddcb3c58152e78833e9a8d4512553f9776f18995f6a0",
    "claim_digest": null
  },
  "provenance": {
    "repo": "PostOakLabs/ainumbers",
    "receipt_source": "chaingraph/graph/nodes/art-265-amortize-asc606-commissions.json",
    "receipt_source_sha256": "sha256:c8d185704645bff5d97cf0b6d2e6a812d61f95a4151b66209e85a7f77c7579c3",
    "anchor_source": "registry/lineage/checkpoint.sigsum-record.json",
    "checkpoint_source": "registry/lineage/checkpoint"
  },
  "anchor": {
    "type": "c2sp-tlog-proof-v1",
    "record": {
      "anchor_type": "c2sp-tlog-proof-v1",
      "log_origin": "sigsum.org/v1/tree/44ad38f8226ff9bd27629a41e55df727308d0a1cd8a2c31d3170048ac1dd22a1",
      "log_url": "https://seasalp.glasklar.is",
      "log_public_key": "0ec7e16843119b120377a73913ac6acbc2d03d82432e2c36b841b09a95841f25",
      "anchored_hash": "sha256:3b9dddcfacf47214cc0bbb19edbc39a5cd3d1c97fa00aa0fd68a517cf67aee2a",
      "leaf": {
        "checksum": "76ea62f7c28942563a1008b44ff888a990b6b2f1d740023982bbd04662adbedb",
        "signature": "2e994211513e790035c9040f4e23b518e64a188f8fd211d203d3a380511fa355e559348b84fc00953c3aa9d91d95bb3696a292054041389943b0fcf4b6c9c502",
        "public_key": "64ffed0396abb761968b34ce849b7b09bc47b8a492ba2efd006b6b8f5622ceca"
      },
      "tree_head": {
        "size": 75024,
        "root_hash": "3cd5407964fe6c6df9f1e7051f5a8e941030b93b68a97656de81f9baa43d640d",
        "log_signature": "ff6baa55f14a9b9a695483113f00fc5c9f3bbb9ca74c01c83dfd8715ad154b2f2d302e71b1b4f52f87ba58f9c15a80a30c6302f0910dc2f0d3e7d857ab0a5003"
      },
      "inclusion_proof": {
        "leaf_index": 75022,
        "path": [
          "15d2f7a6315ce3382346be0bae0b920bfa68349ad438b517277c6e973f5343ef",
          "33dc416363cc76a4e1d907d7c46cafa5ccde896c4b3aac8783b7dc56df5795d8",
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          "6e3104eb98a720cc868416197a730db01f0032cbbb3f74602bf997125a81f28b"
        ]
      },
      "witness_cosignatures": [
        {
          "key_hash": "0dad9d849c57687454f100d87fa729b54cb69f7af97346613348defcba9c361c",
          "timestamp": 1792825229,
          "signature": "b71a5a1b8d95c3a70512cab1930c2468533f3cf40d09d4126fb3c8eadd17fc738a0944b56886befa48d4f917306867b5d669b77f3091c90d936783f470338c07"
        },
        {
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        },
        {
          "key_hash": "9a0dcddbd96f6d6d404227b5ff23de7a43f25cdde9790af5ace332d347fac49a",
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          "signature": "86b01971d57851ba8e5fd51e9c3f4845d50dfe9baead1f72a0e759e6a309386cd234321575bac7986b35fd13f98b6ee8e7645a92afef9cfb9f09cf88c0a81c0e"
        },
        {
          "key_hash": "6d6a78191e59815eff9131941fc3e08dd716a281c8b886dd67880d552e587a23",
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        },
        {
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        },
        {
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        {
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          "timestamp": 1792825229,
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        },
        {
          "key_hash": "774fafee07d3b0d9399d669676440a6301db9fa8fe2140d7d352418da25144c5",
          "timestamp": 1792825230,
          "signature": "7f0c93c5f31347edcd47f5850bf665de43539efb3b295e32563f004f0feec33ae3d9d84e031f1859e42b10218a17a0f0df019253f448ccd76d7499afa2e0ab04"
        },
        {
          "key_hash": "f6f91669f7955f542718af9edb6a1276d88a0f8822cba9046e549d0b3796f394",
          "timestamp": 1792825229,
          "signature": "a3d77cfcafbc1a1d096b422276fa50994e269a7b61797064a4b2e758808bf8c4e27b4f1caae28291bd486c71ae2c2a6b57d0443cc7a7eac11114ce517c3c800c"
        },
        {
          "key_hash": "5da2b3803c2f802eed9744b74e3e4a3d31e1e77ed994ef56730d57fa52f698a5",
          "timestamp": 1792825229,
          "signature": "302d4d04700aff6efa819b203915b04f7ffdac8b1579b969d54d332f3a74063d390383fa77766d4e3fbe995cc2de69be6127d3a0662559db80b9f6e187c59105"
        },
        {
          "key_hash": "3573fb7fdab7434cd0dad9fd6460abf420388055db8aaaec177c248f03a990cc",
          "timestamp": 1792825230,
          "signature": "a6bdce3abf06934fb65d3ccfa49dab537569f36f9ffddb219642104272de95cdadb2f501cfd0e71995328c5b6df899d89f88650c67a3a61f2cca166ac1556c06"
        },
        {
          "key_hash": "d59098d686f47ec1d4d1984c8ac0ab97a3d8a65c7ba8cb6422ada0fae927e194",
          "timestamp": 1792825230,
          "signature": "8dab0aaec1272e078195a13b620c2a6f46128218ac70440383b59f9038d4d42f4bc8b643c001592ae005b157f221ba0387733d1505dd5b3298ad579398129c04"
        }
      ]
    },
    "checkpoint_text": "ainumbers.co/registry/lineage\n77\n5z6Ug6W2BZ2nOm3btMKO8R4pkYHtYENH0v+MJOm9qac=\n\n— ainumbers.co/registry/lineage JrLnur2JVUx48WLcyZxWqbSgiY63HRRAlGCvfM7AgCcnBY06MX8kbyWE290q052tS6nQyxTr3fclM7c2Qi/pfqcrGAM=\n",
    "subject": {
      "kind": "registry-checkpoint",
      "origin": "ainumbers.co/registry/lineage",
      "log_policy": "chaingraph/policies/ainumbers-registry-lineage.tlog-policy"
    }
  },
  "trust_policy": {
    "name": "sigsum-generic-2025-1",
    "source": "chaingraph/policies/sigsum-generic-2025-1.tlog-policy",
    "sha256": "sha256:666d9d0b9ab2e4019769c42eaccd7d6d502a9abac45979bb9b08b7213e4f53e3",
    "shape": "2 logs, 3 witnesses, quorum 2-of-3"
  }
}